Tax avoidance: withdrawn Scheme Reference Numbers
Updated 20 April 2018
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1. Overview
Below is a list of Scheme Reference Numbers (SRNs) and the date from which the duty on the promoters under S312 FA 2004 and/or the clients under S312A FA 2004 to notify the SRN to clients and parties respectively no longer applies. The appropriate notice(s) under S312(6) and/or S312A(4) FA 2004 have been provided to the promoter and/or client on the date shown and take effect from that date onwards.
2. Notices under S312(6) and S312A(4) FA 2004 - promoters and clients
Clients and parties who have received these SRN no longer have a duty to notify the SRN to HM Revenue and Customs (HMRC) on their tax returns or on form AAG4 from the date shown below.
From 4 November 2008:
- 38761513
- 72309880
- 97965110
From 13 January 2009:
- 04770813
From 18 November 2011:
- 83962302
- 63617726
- 37528580
- 81010479
- 03985775
From 28 August 2012:
- 59985782
From 9 November 2012:
- 00542214
From 21 November 2012:
- 19882922
- 53552953
- 09129569
- 51961836
- 32433920
- 32228250
From 29 November 2012:
- 05170927
From 12 December 2012:
- 84534910
From 30 January 2013:
- 05176191
From 23 May 2013:
- 19990485
- 76771119
From 28 June 2013:
- 29540238
- 83881673
From 4 July 2013:
- 25160438
- 96123434
From 8 July 2013:
- 94248822
- 38100507
From 30 July 2013:
- 08362748
From 11 April 2014
- 36161252
From 17 April 2014
- 35804418
- 63428312
From 13 April 2015:
- 17866207
- 19231776
- 23098639
- 27176415
- 31802740
- 43920715
- 45054654
- 45106268
- 45987867
- 56259046
- 58142249
- 81992452
- 84230905
- 86667609
- 89789122
- 91978010
3. Notices under S312A(4) FA 2004 - clients only
From the date shown below clients who have received these SRN no longer have a duty under S312A FA 2004 to notify the SRN to other parties to the arrangements. They still have a duty under S313 FA 2004 to notify the SRN to HMRC on their tax returns or on form AAG4 if they are themselves party to the arrangements.
From 9 December 2009:
- 41527653